CICA Handbook definition

CICA Handbook means the Handbook of the CICA, as amended from time to time;
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CICA Handbook means the handbook of the Canadian Institute of Chartered Accountants;
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CICA Handbook means the handbook published by the Canadian Institute of Chartered Accountants, as amended from time to time;
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Examples of CICA Handbook in a sentence

  • In 2010, the CICA Handbook was revised to incorporate International Financial Reporting Standards (“IFRS”), and require publicly accountable enterprises to apply such standards effective for years beginning on or after January 1, 2011.

  • Various changes have been made to other sections of the CICA Handbook for consistency purposes.

  • Related-party debt – Refer to the CICA Handbook for the definition of “related party” for publicly accountable enterprises.

  • CICA Handbook Section 1601 establishes standards for the preparation of consolidated financial statements.

  • The Fund’s assets and liabilities recorded at fair value have been categorized in accordance with CICA Handbook Section 3862, “Financial Instruments – Disclosure.”Section 3862 requires the Fund to classify its investments and derivative assets/liabilities into three categories based on the nature of the inputs used to determine their fair value.

  • The Canadian Accounting Standards Board ("AcSB") issued CICA Handbook Section 3064 which replaces Section 3062, Goodwill and Other Intangible Assets, and Section 3450, Research and Development Costs.

  • The AcSB issued CICA Handbook Section 3064 which replaces Section 3062, Goodwill and Other Intangible Assets, and Section 3450, Research and Development Costs.

  • CICA Handbook Section 1582 establishes standards for the accounting for a business combination, and states that all assets and liabilities of an acquired business will be recorded at fair value.

  • In 2010, the CICA Handbook was revised to incorporate International Financial Reporting Standards, and require publicly accountable enterprises to apply such standards effective for years beginning on or after January 1, 2011.

  • In January 2009, the CICA issued CICA Handbook Section 1582, “Business Combinations”, which replaces former guidance on business combinations.


More Definitions of CICA Handbook

CICA Handbook means, the handbook of the Canadian Institute of Chartered Accountants including all revisions thereto and any replacement thereof and which is commonly known as the CICA Handbook;
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CICA Handbook has the meaning ascribed thereto in Subsection 4.02.01; [NTD: Added by Am. #4.]
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CICA Handbook means the Handbook of The Canadian Institute of Chartered Accountants, as amended from time to time;
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CICA Handbook means the handbook published by the Canadian Institute of Chartered Accountants.
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CICA Handbook or “CPA Canada Handbook” means the handbook published by the Chartered Professional Accountants of Canada, as amended from time to time.
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CICA Handbook means the handbook of the Canadian Institute of Chartered Accountants – Part 1, which incorporates International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”);
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